Amend or cancel a Customs Declaration Service import declaration

Amending a declaration

You can use your Customs Declaration Service software to submit amendments to import declarations.

AmendmentsYou cancannot bemake madeany upfurther untilchanges once you receive athe final tax calculation messagemessage.

You frommay thehave Customsmore Declarationtime Service,to unless:make an amendment when:

• a claim to quota is being made,made meaning— the tax calculation atremains theprovisional enduntil of the dwell time is provisionalends
• your cash account balance does not have enough balance to cover the customs debt (an— alertyou’ll willget bean issuedalert to resolve this)this

If you cannot amend your declaration, you can cancel and resubmit itit. This applies only if the declaration has not beenyet cleared.

If you submit an amendment to an existing declaration, and you get an error message, you can either submit a:submit:

• nila amendmentnew (ancorrect amendment
• an amendment with no changes)
• newchanges amendment(nil changes) to correcttemporarily pause the errordeclaration

The declaration will be paused until the error is corrected.

The message and notifications you receive after making a successful amendment depends on the type of declaration and the software you are using.

Using

After youra software

Youdeclaration canhas contactcleared your— softwarepost supplier:

• for

  When moreyour informationdeclaration onhas howcleared to(post makeclearance) anyou amendment

• tocannot checkamend ifor cancel it, but you can findstill outcheck theits statusstatus.

  At ofthis yourstage declarationyou throughmust thetell CustomsHMRC Declarationif Service,you Declarationneed Informationto Service

Youamend cannotor amendcancel your declarationdeclaration. usingWe Customswill Declarationsthen Servicereview softwareyour oncerequest. itYou hashave beenup cleared.

Cancellingto a3 declaration

Thisyears isto knownamend asand ‘invalidation’90 anddays ‘withdrawal’.

Youto cancancel makeyour andeclaration.

How invalidationto requesttell upus

How untilyou thetell declarationus isdepends cleared. Ifon the declarationtype hasof notamendment yetor arrived,cancellation youafter willclearance.

For needan tounderpayment requestor invalidation.

overpayment

IfWhen theamendments declarationor hascancellations arrivedresult andin:

• underpayments is— underuse control,voluntary theclearance customsamendment authority(underpayment) (HMRC,(C2001)
• overpayments UK— Borderuse Forcerepayment orof Tradingimport Standards)duty willand decideVAT if theyou’ve invalidationoverpaid request(C285)

Amendments shouldto bethe accepted.

importer details

WhenYou are the controlimporter isif finalisedyou andare youthe receiveperson amaking finalthe provisionalcustoms taxdeclaration or insufficient balance message, the invalidationperson requestan willagent bemakes automaticallythe accepted.declaration for.

If youthere submitis an amendmenterror toin anthe existingimporter declaration,details andshown youin getData anElement error3/15 message,or it3/16, you must email belfast.pcateam@hmrc.gov.uk to correct this. The importer cannot be invalidatedchanged untilpost clearance, theunless it erroris hasto beencorrect resolved.an error.

Post clearance

OnceYou cleared,must youinclude:

• movement cannotreference amendnumber (MRN) or cancelentry yournumber
• name customsof declaration in the Customsnew Declarationimporter
• address Service.of Youthe mustnew insteadimporter
• EORI notifynumber HMRC of yourthe intentionnew toimporter:
  • state amend‘GBPR’ orif cancelthe yournew declaration.importer Allis requestsa willprivate beindividual
  • state reviewed‘No byGBEORI HMRC.held’ Youif havethe upimporter tois 3a yearsbusiness tothat amenddoes andnot 90have daysan toEORI cancel yournumber declaration. 

    Therestarting areGB

• evidence differentof waysempowerment tofor notifythe HMRCcreation dependingof on the typeoriginal ofdeclaration
• explanation amendmentfor orthe cancellationerror aftermade clearance.

  Amendments and cancellationsthe thatreason

• commercial resultinvoice

If insomeone another underpaymentthan orthe overpayment

 Youdeclarant, submits the mustrequest notify(for HMRCexample, usinga eithertax a:

• voluntaryagent), clearancethey amendmentmust (underpayment)also (C2001)
• repaymentprovide ofwritten importauthority dutyfrom andthe VATperson ifwho submitted the you’veoriginal overpaid (C285)

Other amendments

For bulk importer EORI amendmentnumber notifications,amendments

You’ll sendneed anto email toHMRC.

1. Add belfast.pcateam@hmrc.gov.uk, add ‘Bulk amendment enquiry’ in the email subject field.

2. Send the email to belfast.pcateam@hmrc.gov.uk.

3. You will thenget receive a responsereply with the details that you will need to provide.

A bulk amendment is a high volume of declarations requesting amendment from one single importer EORI number to another single EORI number.

Other amendments

For all other amendment notifications, you must :

• send an email to belfast.pcateam@hmrc.gov.uk providing:
  • atell signedus letter or email (the signature on the email will be acceptable)
  • Movement Reference Number (MRN) or entry number
  • details of the amendment you need to make

  You mustshould additionally provide:include:

  • anthe invoicemovement forreference VATnumber and(MRN) EORIor entry number
  • a preference certificate, for Date Element 17 amendments
  • HMRCa supervisingbill officeof approvallading, for declarationsData subjectElement to17 controlsamendments

  You maycan also wish to provide:include:

  • an invoice
  • an airway bill
  • a preference certificate

  Details thatyou cannotdo benot amendedneed to amend

  You cannotdo not have to send a notification of an amendment for the following:

  • DE 2/1 Simplified Declaration — Previous Documents
  • DE 2/4 Reference Number
  • DE 4/1 Delivery Terms
  • DE 4/13 Valuation Indicator
  • DE 4/16 Valuation Method

  You should instead keep a record of any changes.changes in your own commercial records.

  Cancelling a declaration

  Asking for an invalidation

  You can make an invalidation request up until the declaration is cleared.

  If the declaration has not yet arrived, you will need to request invalidation.

  If the declaration has arrived and is under control, the customs authority (HMRC, UK Border Force or Trading Standards) will decide if the invalidation request should be accepted.

  When the control is finalised and you receive a final provisional tax or insufficient balance message is received, the invalidation request will be automatically accepted.

  If you submit an amendment to an existing declaration, and an error message is displayed, it cannot be invalidated until the error has been resolved.

  Asking for a withdrawal

  You can send a notification to HMRC asking to withdraw a declaration up to 90 days after the earliest of the following events: 

  • the acceptance of the declaration
  • a Border Force or HMRC officer instructing you to attend a physical or documentary check for the movement